Disciplinary outcome: Chowdhury Mohammad Haider Ali

1. For one or more unknown periods between on or around April 2021 and on or around November 2025, he provided self-employed accountancy or related services to the public without being registered with a supervisory authority within the meaning of the applicable Money Laundering Regulations.
2. For one or more unknown periods between on or around April 2021 and on or around November 2025, he offered out and/or provided self-employed accountancy services to the public whilst not licensed or approved to provide such services whilst subject to an exemption.
3. For an unknown period, he acted as a Trust or Company Service Provider (TCSP) without being appropriately registered with a supervisory authority, in breach of Regulation 56 of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017.

By reason of the conduct set out in the Allegations above, Chowdhury Mohammad Haider Ali is guilty of misconduct pursuant to Article 21 of AAT’s Articles of Association.

1. Severely reprimanded for a period of three years.
2. Fined £5,000.00.
3. Issued a warning regarding future conduct, to include the following:

• Not to offer or provide, or hold himself out to offer or provide, any self-employed accountancy services unless he holds a valid practicing licence in accordance with AAT’s Licensing Regulations or is approved for an exemption in accordance with AAT’s Licence Exemption Policy.
• Not to act as a Trust or Company Service Provider (TCSP) without being appropriately licensed and/or authorised to do so.
• That failing to comply with this warning will result in AAT exercising its right to terminate his AAT membership for an indefinite basis in accordance with AAT’s Licensing Regulations.

The decision of the Investigations Team shall stand as an Order of the Association pursuant to Regulations 5.2 and 5.3 of the Disciplinary Regulations.